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The taxpayer asks whether fees paid to sports betting tipsters are deductible when calculating capital gains. The DGT rules that these expenses do not affect the calculation of changes in net wealth derived from gambling.
Cuestión planteada Deducibilidad de los honorarios de los pronosticadores en la determinación de la ganancia patrimonial.
El cómputo de pérdidas y ganancias patrimoniales por juegos se realiza a nivel global y se limita estrictamente a los importes ganados o perdidos en las apuestas o juegos. Por tanto, los honorarios de los pronosticadores no intervienen en la determinación del importe de las variaciones patrimoniales derivadas del juego.
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